(A) If a hotel-motel room rental is being paid directly by a governmental entity or non-profit entity as stated in § 6.48.040, no hotel-motel room rental tax will be added to the invoice.
(B) A seller shall determine in the first instance whether a sale is exempt under this Chapter. If a seller incorrectly determines that a sale is exempt, and does not collect the tax from the guest, then the seller is liable to the City for the uncollected tax, plus any applicable interest and penalty. Should a dispute arise between the guest and seller as to whether or not any sale is exempt from taxation under this Chapter, the seller shall collect and the guest shall pay the tax and the seller shall issue to the guest a receipt or application for refund form as prescribed by the City Clerk showing the names of the seller and the guest, the room rental, the date, price, amount of tax paid, and brief statement of the claim of exemption.
(Ord. No. 2003-05, passed 5-6-03)